E-sign ID-. 8786bccc-f2b342¢1-87d2-f422990b7a78
Mercy Universal
Trustees, Report and Finanaal Statements
for The Year Ended 26 June 2024
Charity Registration No: l 0 8 3 6 3 1
ZAIDI AND CO.
CHARTEREDACCOUNTANTS
241 Mitcham Roa4 London SIYJ 7 9JQ
Telephone: 0208 767 2300, FIX: 0208 767 9110

E-Sign10.. 8786b¢cc-f2b342c1-87d2-f422990b7a78
Mew Univernal
Inforn?ation
Mr. Nazir Ahmed (Chairn]an)
Dr. A. Hussain
Mr. Javed Aziz
Accountsnts
Zaidi and Co
Chartered Accounlants
241 Mitcham Road
London
SW17 9JQ
Conrspondence Address
194 Dunstsble Road
Bedfordshire
Luton. LU4 8JJ
Bankers
National Westminster Bank PIC
Leicester Customer Service Centre
I I Western Boulevard
T2icester
LE2 7ET
Cash Plu5
PO Box 5525
Manchester
M61 OQS
Charity Reg Number
108363 1

E-sign ID: 8786bccc-f2b342c147d2-f42299Ob7878
Mercy Univernal
Contents
Trustees Report
Independent Examiners Report
Statement Of Financial Activities
Balance Sheet
Notes To the Accounts
7-10
Income and Expenditure Account
11

E-sign ID.. 8786bccc-f2b342c1-87d2-f422990b7a78
Mercy Universal
Report of the Trnstees
For the year ended 26 June 2024
The Trustees present their report together with the financial statements of the charity for the year ended 26
June 2024. The trnstees adopted the provisions of the Statement of Re¢ornmended Prdctice (SORP)
"Accounting and Reporting by Charities" issued in 2005 for preparing this reporL
The Trustees
The twstees who served the charity during the period were as follows:
MrNazirAhmed (Chairman) Dr A
Hussain
Mr Javed Aziz
Governing tnstrument
The charity is governed by a deed of trust dated on 27th day of October 2000 and was registered with the
Charities Commission under number 1083631.
Recruitment aDd appoiDtment of Trustees
For recruitm¢nt of trustees, we engage those people who are professionals. businessmen or community
workers. They should have no crsminal background and also should be referred by trwo professionals like
doctor% lecturers, solicitors. They have to be committed to play their roles and actively participate in the
welfare of the organisation and humanitarian issues.
Objects of the Trust Fund
The objects of the Charity as stated in the deed of trust a￿.
- To relieve sickness and povety.
- To provide relief to poor. sick and needy people
- To participate in humanitsrian prows involving rehabilitation, health Care. ￿ucatIOn, and to provide social
and economic support.
Achievements and Perforn)ance
The charity engaged in providing the humanitsrian relief work by providing support to orphans and widows
and in various water projects during the current reporting period.
Accounting Policies
The accounting policies adopted by the charity are detailed in Note I to the fin8￿cial statements.
There have been no Changes to the accounting policies during the period.
Reserve Policy
We k¢ep reserves for any eventuality and emergencies and from time to time spend from the Teserve5 if the
donations do not suifice to run the projects. We had a ￿lIcY of keeping separate accounts for reserves but as
the donations have been fewer over last years, here it was not possible to maintain IL
Risk Management
The Trustees have examined the major strategic, business and operational risks which the charity faces and
confinn that the systems have been established to enable regular reports to be produced so that the necessary
steps can b¢ taken to lessen these risks.
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Mercy Universal
Report of the Trnstees
For the year ended 26 June 2024
Availability of Assets to fulfil obligation
The charity has adequats reserves to fulfil its charitable obligations 2nd to cover operating ¢ost8 unforeseen
expenditure and/or shortfalls in income.
Summary of the year's activities 2023-24
During the year, 60 vocational training centers which provide training for tailorin& embroidery and computer
skills were sponsored and supported by Mercy Universal in Jammu and Kashmir.
Mercy Universal in partnership with local charities and volunteers on the ground was able to provide respite.
including medicine and food to poor 2nd needy in Jammu and Kashmir under Food security and Livelihood
(FSL) prom.
Support for the patients with chronic illness needing lifetime care continued as previous years.
Under Building Brighter Futures orphans across Jammu and Kashmir were provided full or partiaI support in
parth¢rship with l¢xal charities and has been continuing from many years.
Mercy universal carried out Ramadhan Iftaar program projects this year as well. Foods packs were distribut¢d to
marginalized families for the month of fasting. On auspicious occasion of Eid of Qurbani was carried out in both
sides of Kashmir and more than 3000 individuals benefited.
Distribution of fI￿d parcels amongst displaced persons and providing sewins ma¢hines for women skills developrnent
centers in Azad Kashmir.
Mercy Universal has been supporting students to realize their dreams within Jammu and Kashmir and students
who are pursuing their education in international universities. Mercy Universal provided support to numerous
students at high school and college levels to continue their education in Jammu and Kashmir and at higher
education level in different countries.
Scholarship Programme:
Mercy Universal in partnership with the partners awardd various types of scholarships directly to the students of
J & K . Presently, the scholarship details are as follows: _
a) 8th to 12th grade scholarship
b) Post-matric scholarship
c) Professlonal scholarship for Medic￿, Engineering. Agriculture and othercourses.
d) Fre&ship in educational Institutions (preferably orphans) and (full concession)
e} financially poor students. (partiaI concession)
D Economically struggling students in various countries.
Oryhan Development Programme .
The assistance is provided for.
a) Educational Development viz. tuition fee. books uniform and stationery etc.
b) Health ￿are viz. Regular medical check-up, Conducting of medical tests and providing medicines et¢.
c) Personality development VIL interactive sessions, entsrtainm¢nL excursion& and camps etc.
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E-sign ID.. 8786bccCryf2b￿2Cl-87d2-f42299Ob7a78J
Mercy Universal
Report of the Trnstees
For the year ended 26 June 2024
SoeiaVEmergencies/Water projects:
Providing financial assistance for marrlages of poor and deserving girls.
Providing emergent relief during earth quake, fire hazard4 floods etc.
Provide drinking water etc.
Help persons displaced due to conflicts in their rehabilitstion.
Financial assistance on the eve of Eid to widows and orphan girls
Distribution of blankets et¢. during winter
During the last 32 years of turnioil in the state, the number of orphans has increased tremendously. The serious
efforts are being made to reach to the families of orphans and providing of assistance to these orphans is among
the priority sectors of the organization.
Trustee's responsibilities in relation to financial Statements
Law applicable to the charities in England and Wales requires th¢ Trustees to prepare financial statements for
ea¢h financial year. which give true and fair view of the charity's financiaI activities during the year and of its
financial position at the end of the year. In preparing those financial statements the trustees are required to:
Select suitable accounting policies and then apply them consistently;
- Make judgements and estimates that are reasonable and prndenL
- Observe the methods and principles in the Charlties SORP;
State whether applicable accounting standards and statement of recommended practice have been followed
subjects to any departur¢s disclosed and explained in the financial statements. and
Prepare the financial statements on the going con¢ern basis unless it is inappropriate to presume that the
charity will continue in business.
The trustees are responsible for keeping financial records which disclosed with rwonable accuracy at any
time the financial position of the charity and enable them to ensure that the financial statements comply with
the Charities (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets j
of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Signed and approved on behalf ofthe trustees on .
N Ahmed
071May/2025 20:56:40
D A Hussair.
161Apr/2025 LI:OL:31
Mr Nazir Ahmed
T￿￿tee
Dr A Hussain
Tnistee
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E-sign ID.. 8786bThf2b342c147d2-f422990b7878,
Independent Examiner's Report to the Trustees of
Mercy Universal
for the year ended 26 June 2024
We report on the accounts of the Charity for the year ended 26 June 2024. which are set out on pages 5 to l O.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an
audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent
examination is needed.
It is our responsibility to".
e￿rnin¢ the accounts under section 145 of the 201 I A¢
to follow the prixedures laid down in the general Directions given by the Charity Commission under
section 145(5)(b) of the 2011 ACL and
to state whether particular matters have come to our attention.
Basis of independent examiners, report
Our examination was carried out in ac¢ordan¢¢ with the general Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the Charity and a comparison ofthe accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the accoun￿ I
and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not
provide all the ¢vidence that would be required in an audit and consequently no opinion is given as to whether
the accounts present a'true and fair view and the report is limited to those matters s¢t out in the statement below.
Independent examiners, statement
In connection with our examination, no matter has come to our attention:
which gives us reasonable ￿uSe to believe that in any material respxt the requirements:
to keep accounting records in accordance with section 130 of the 2011 ACL and
to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the 201 l Act have not been met: or
Except for adequate controls OV￿ the distribution of funds transmitted abroad (as the Trustees had no control
over the charity's funds after the funds have left the UK). subject to abov4 in our opinion, the financial
statements give a tru¢ and fair view of the stat¢ of the charity's affairs as at 26 June 2024 and of its incoming i
resources and applications of resources for the year then ended and have been properly prepared in accordance
with Charities Act 2011.
Z & C C A
L21May12025 08-35.16
ZAIDI & CO
CHARTERED ACCOlINTA￿s
241 Mitcham Road London
SW17 9JQ
Date: .......................
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Mercy Universal
ststement of Financial Activities
for the Year Ended 26 June 2024
2024
Notes Restricted Unrestrieted Totsl
Fund
Fund
Fund
2023
Total
Fund
Incoming Resources
Donations re￿iVed
25.938
25.938
53.866
215
215
250
Sadqa
750
750
2245
Gift Aid received
Total Ineoming Resources
25,938
26903
56J61
Resources Expanded
Direct Charitsble expenditur¢
43,650
43,650
75.748
Fundraisins costs
2,739
2.739
7,084
Managing and adrninistration
12,858
12,858
13,930
Other resources
502
502
612
Total Resources Expanded
59,749
59,749
97074
Net Incomin￿(oUtgolng) Resourtts for the year
965 {33,811) (32,846)
(41,013)
Total funds at 27 June 2023
41733
42.733
83,746
Total funds at 26 June 2024
8922
9,887
42,733
Page S

E-sign ID.. 8786b¢c¢-f2b342¢1-87d2-f422990b7a781
Mercy Universal
Balance sheet as at 26 June 2024
2024
2023
Notss
Fixed assets
Intangible assets
Tangibl¢ assets
25
2,259
31
2,755
2,284
2,786
Current a&sets
Cash at bank and in hand
10.8H
46,073
Current liabiliti£g
Sundry payables and accruals
Y4et current assets
3,241
6.126
7,603
39,947
Total assets les5 current
liabilities
9,887
42.733
Aeeumulated Fund Aecount
Unrestricted Funds blfvd
Ex¢ess of Expenditure Over Income
41733
(32,846)
9,887
83,746
(41.013)
41733
Signed on behalf of the Trust¢es
N Ahmed
O?/May12025 20:56:40
D A Hussaln
161Apt12025 LL:01.. 31
Mr Nazir Ahmed
Dr A Hussain
Approved by the Trustees on: ................
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E-sign ID= 8786bccc-f2b342c1-87d2-f422990b7a78
Mercy Universal
Notes to the accounts
for the year ended 26 June 2024
Aecounting policies
1.1. Accounting convention
The accounts have been prepared under thc historical cost convention and in accordance with the
provisions of the Charity (A¢eounts and Reports) Regulation& appllcable accounting standards and the
Ststement of Recommended Practice on A¢counting and Reporting by Charities.
12. Cbaritable Contributions
These represents amounts receivable from donors towards the general running of the charity.
IJ. Intangible aDd Tangible r￿ed assets and depreciation
Depreciation is provided at rates calculated to write off the cost or valuation less residual value of each
asset over its expected useful life, as follows:
Intangible Assets
Computer Equipment
Fixtures & fittings
180/0 Reducing Balance
180/0 Reducing Balance
180/0 Reducing Balance
Direct Charitable Expenditure
2024
2023
Donations made
43,650
75,748
43,650
7S.748
Fundraisin2 Costs
2024
2023
Advertising and promotions
Support and Fundraising costs
Telephone, fax and intemet
Trav¢lling
800
521
1,328
90
SCKJ
5,690
797
2.739
7.084
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E-sign ID.. 8786bccc-f2b342c1-87d2-f422990b7a78
Mercy Universal
Notes to the accounts
for the year eDded 26 June 2024
Management and Administration Expenses
2024
2023
Staff salaries
Offices rent and service charges
7,671
967
8,401
476
Insurance
Light & heat
Printin& postage and stationery
Computer & networking costs
Bookkeeping Fees
Accountancy fees
Bank charges
Merchantcharges
M¢mbet5hip Fees
722
219
1,200
1,800
69
210
417
972
1200
1,800
69
595
12.858
13.930
Other Resources
2024
2023
Amortization on intangible assets
Depreciation on tangible assets
496
605
502
612
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E-Si9n ID.. 8786bccc-f2b342c147d2-f422990b7a78
Mercy Universal
Notes to the accounts
for the year ended 26 June 2024
Intangibk fixed assets
Software
Total
At 27 June 2023
2J16
2.316
At 26 June 2024
1316
2.316
Provfision for
diminution in value
At 27 June 2023
Charge for year
at 26 June 2024
1285
2285
2,291
2.291
Net book values
At 26 June 2024
25
At 26 June 2023
31
31
Tangible assets
Fixtures
Fittings
Equipment
Totsl
Cost
At 27 June 2023
26,318
16,765
43,083
At 26 June 2024
26J18
16,765
43,083
Depreeiation
At 27 June 2023
Charge for the year
At 26 June 2024
25,430
160
14.898
336
40,328
25,590
15234
40.824
Net book valu
At 26 June 2024
728
1.531
2259
At 26 June 2023
888
1.867
2,755
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E-sign ID.. 8786bccc-f2b342c147d2-f422990b7a78
Mercy UDiversal
Notes to the accounts
for the year ended 26 June 2024
Current liabiliti
2024
2023
Taxes and social security costs
AccTuals
3,230
6.115
3,241
6,126
Analysis of Net Assets between Funds
2024
2023
Fund balaD¢es at 26 June 2024 are represented by:
Tangible FIX￿ assets
tntangible Asset
Current Assets
Current Liabilities
2259
25
10,844
(3,241)
2,755
31
46,073
(6,126) |
Total Net Assets
9.887
41733
10. Related Party Transaetions
Mr. Nazir Ahmed, MR Javed Iqbal Aziz and Dr. A. Hussain are Trustees of Mercy Universal.
No transactions took place between the Mercy Universal and the Trustees during the financial period
under review.
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Mercy Universal
Income and Expenditure Account
for the year ended 26 June 2024
2024
2023
Ineome
Donation received- Unrestricted
Sadqa (Restricted Funds)
Zakat (Restricted funds)
25,938
215
750
53.866
250
2245
26,903
56,361
ExpeDditure
Charitable Donations
Ramadan Projects
Qurbanis DonatiOiLS
Advertising & promotions
Local Programm¢
Support and Fundraising costs
Telephone. fax and internet
Travelling
Otrices r¢nt and serrfi¢e Charges
Rates
Printin& postage and ststionery
Computer & networking costs
Bookkeeping Fees
Accountancy fees
Bank charges
Merchant Charges
Amortization on intangible assets
D¢pr¢¢iation on tangible assets
Gift Aid
25,467
6,838
8,030
800
3,315
521
1,328
90
7,671
967
722
219
1200
1,800
69
210
58,323
6,465
8,660
500
2,300
5,690
797
97
&401
476
417
972
1200
1,800
69
595
496
605
(59.749)
(97J74)
Exeess of expenditure over illeome
(32WO
(41,013)
Page 11